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This is one reason nic salts have become so popular among former smokers

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Even after the new Vaping Products Duty lands on 1 October 2026 (a flat 2.20 per 10ml of e-liquid, plus 20% VAT on top), refillable vaping still costs around 480 a year, over six times cheaper than a 10-a-day smoking habit, and around twelve times cheaper than a 20-a-day habit